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2023 (8) TMI 1060 - ITAT DELHIDeduction u/s 80P - claim denied on intimation u/ 143(1) - assessee has not filed the return of income within the due date specified u/s 139(1) for the A.Y. 2019-20 in question - HELD THAT:- The identical issue has come up before case of Kishorepur Paschimanchal SKUS Limited . [2023 (5) TMI 1243 - ITAT KOLKATA] wherein after taking note of provisions of Section 80AC of the Act and provision of Section 143(1) and subsequent amendment thereto, it was concluded that such adjustments under Chapter VI-A was not permissible u/s 143(1) of the Act in response of assessment years prior to A.Y. 2021-22. In the light of observations towards impermissibility to make adjustments towards deduction claimed under Section 80P of the Act prior to the amendment carried out in Section 143(1)(a)(v) of the Act effective prospectively from 01.04.2021 i.e. A.Y. 2021-22, we are of the view that CPC, Bengaluru has committed prima facie error in making adjustments to the returned income on account of deduction claimed u/s 80P of the Act while drawing intimation u/s 143(1) - We, thus, find merit in the plea of the assessee seeking rectification of the apparent error. Consequently, we set aside the order of the CIT(A) and direct the designated authority/CPC, Bengaluru to restore the deduction claimed under Section 80P of the Act made by the assessee - Appeal of assessee allowed.
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